2006 (5) TMI 354

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.... Shri Uday Kumar, JDR, for the Respondent. [Order]. - Heard both sides. This relates to the refund claim. The ld. Advocate appearing on behalf of the appellant inter alia submits the appellant has filed a letter dated 4-12-2002 before the Commissioner seeking relaxation of Rule 173L under sub-rule 4 thereof. Since rejected goods were received in the factory on 29-7-2000 and the appellant ....

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....tating as under : "It is not possible to grant relaxation as the case is very old and Rule 173L has been rescinded long time back". Thus, their request for relaxation was rejected by the Commissioner as the provision in question under which the relaxation was sought for was no more in existence. 2. Ld. JDR appearing on behalf of the Revenue submits that the Commissioner has rightly r....